<![CDATA[Vocational education in Vocational High Schools (SMK) plays a strategic role in preparing competent graduates to navigate the dynamics of Industry 4.0, particularly in the Vocational Accounting subject. This study aims to analyze in an integrated manner three key elements of the Implementasi Kurikulum Merdeka (IKM): Teacher Adaptation, Pedagogical Strategy, and Competency Assessment Practices, in response to the demands of becoming Agen Perancang Kurikulum (Agentic Curriculum Designers). The research employed a qualitative, descriptive, exploratory approach at SMK Pasundan 1 Bandung. Data were collected through in-depth interviews with the Vice Principal for Curriculum and Accounting Subject Teachers, as well as analysis of curriculum documents. The research findings indicate that IKM adaptation is driven by the alignment of the formalized curriculum with the Dunia Usaha dan Dunia Industri (DUDI) and by a shift in teachers' roles in determining essential material. The pedagogical strategy is implemented by integrating the Deep Learning approach with the Project-Based Learning (PjBL) model. Key findings indicate planned synergy between PjBL and the Proyek Penguatan Profil Pelajar Pancasia (P5) as an effective mechanism for strengthening both hard and soft skills. Assessment practices confirm the paradigm shift in IKM, marked by the implementation of authentic project-based and differentiated growth-based assessments. Abstrak Pendidikan kejuruan di Sekolah Menengah Kejuruan (SMK) memegang peran strategis dalam mempersiapkan lulusan yang kompeten dan siap menghadapi dinamika industri 4.0, khususnya dalam mata pelajaran Akuntansi Vokasi. Penelitian ini bertujuan menganalisis secara terpadu tiga elemen kunci implementasi Kurikulum Merdeka (IKM): Adaptasi Guru, Strategi Pedagogi, dan Praktik Asesmen Kompetensi, sebagai respons terhadap tuntutan menjadi Agen Perancang Kurikulum (Agentic Curriculum Designer). Penelitian dilakukan dengan pendekatan kualitatif dengan jenis studi deskriptif eksploratif ini dilaksanakan di SMK Pasundan 1 Bandung. Data dikumpulkan melalui wawancara mendalam dengan Wakil Kepala Sekolah Bidang Kurikulum dan Guru Mata Pelajaran Akuntansi, serta analisis dokumen kurikulum. Temuan penelitian menunjukkan bahwa adaptasi IKM didorong oleh sinkronisasi kurikulum yang diformalkan dengan Dunia Usaha Dunia Industri (DUDI) dan pergeseran peran guru menjadi penentu materi esensial. Strategi pedagogi diimplementasikan melalui integrasi pendekatan Deep Learning dengan model Project-Based Learning (PjBL). Temuan kunci menunjukkan adanya sinergi terencana antara PjBL dan Projek Penguatan Profil Pelajar Pancasila (P5) sebagai mekanisme efektif untuk menjembatani penguatan Hard Skills dan Soft Skills. Praktik asesmen mengonfirmasi pergeseran paradigma IKM, ditandai dengan penerapan asesmen autentik berbasis proyek dan diferensiasi asesmen berbasis pertumbuhan (growth-based assessment). Kata Kunci: akuntansi; deep learning; Kurikulum Merdeka; pembelajaran berbasis proyek]]>
